Results 11 to 20 of about 1,955 (228)
Abnormal audit fees and audit quality: Australian evidence
Australian Journal of Management, 2022 We examine the association between abnormal audit fees and audit quality using Australian data. We find that audit quality, measured by auditors’ propensity to issue going concern opinions for financially distressed companies, discretionary accruals, and clients’ propensity to meet or beat earnings benchmarks, declines as positive abnormal audit fees ...
Sarowar Hossain, Jenny Jing Wang
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The Impact of Abnormal Audit Fees on Audit Quality: A Study of ASEAN Countries
KnE Social Sciences, 2022 This study investigates the impact of abnormal audit fees on audit quality. An abnormal audit fee is the difference between the actual fee paid by the auditee to the external auditor and the normal fee. If the actual audit fee is above the normal audit fee, it is called a positive abnormal audit fee (premium) and if the actual audit fee is below the ...
M Ridzky, F Fitriany
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Abnormal Audit Fees and Audit Quality: Evidence from the Korean Audit Market [PDF]
Journal of International Accounting Research, 2020 ABSTRACT Do abnormally high or low audit fees reflect audit quality? In this paper, we re-examine this issue after controlling for the confounding effect of audit hours by using a sample of public firms in the Korean audit market, which publicly discloses both audit fees and audit hour information.
Matthew J. Behrend +3 more
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The influence of abnormal audit fees, independence, and competence on audit quality
International Journal of Financial, Accounting, and Management, 2022 Abstract: Purpose: The purpose of this study is to determine whether abnormal audit fees, independence, and competence affect the audit quality according to 9 Public Accounting Firms in Bandung. The factors tested in this study are abnormal audit fee, independence, and competence as the independent variables while auditing quality is the dependent ...
Iqbal Deandre Ramadhan +1 more
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The The Effect of Abnormal Audit Fee on Audit Quality
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2021 Abstract: This study aims to examine the effect between abnormal audit fee, which is the difference between actual audit fee and normal audit fee levels, on the audit quality proxied by accrual discretionary. The study was conducted on 414 samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2018 observation period ...
Ratnasari, H. D. (Heny)
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Do Abnormally High Audit Fees Impair Audit Quality?
SSRN Electronic Journal, 2009 SUMMARY: This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee.
CHOI, Jong-Hag +2 more
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Audit Fees: The Role of Regulation of Audit Services Fees [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting.
Mehdi Yari +3 more
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Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate the relationship between the debt leverage and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating and financial liability leverage variables. In addition, the existing
Mohsen Imeni, Abbas Ali Daryaei
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Research on the Relationship between Abnormal Audit Fees of Listed Companies and the Risk of Stock Price Crash [PDF]
E3S Web of Conferences, 2021 The large-scale stock price fluctuations that occur from time to time in the global stock market highlight the important research significance of stock price crash risk.
Zhao Wanchen
doaj +1 more source
PLoS ONE, 2020 Overconfidence, as a psychological feature that is difficult to measure, means that managers are overconfident in their management ability, investment judgment ability and knowledge richness, thus overestimating their ability and making irrational ...
Xing-Xing He +5 more
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